--- res: bibo_abstract: - This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research.@eng bibo_authorlist: - foaf_Person: foaf_givenName: Thomas foaf_name: Hoppe, Thomas foaf_surname: Hoppe foaf_workInfoHomepage: http://www.librecat.org/personId=22671 - foaf_Person: foaf_givenName: Debora foaf_name: Schanz, Debora foaf_surname: Schanz - foaf_Person: foaf_givenName: Susann foaf_name: Sturm, Susann foaf_surname: Sturm - foaf_Person: foaf_givenName: Caren foaf_name: Sureth-Sloane, Caren foaf_surname: Sureth-Sloane foaf_workInfoHomepage: http://www.librecat.org/personId=530 bibo_doi: 10.2139/ssrn.3469663 dct_date: 2019^xs_gYear dct_language: eng dct_title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs@' ...